GSTR-3B filing deadline requires electronic submission and discharge of tax liabilities via electronic ledgers by due date. Registered persons must file FORM GSTR-3B electronically through the common portal by the stated monthly due date and discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that filing due date, in accordance with the statutory payment provisions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GSTR-3B filing deadline requires electronic submission and discharge of tax liabilities via electronic ledgers by due date.
Registered persons must file FORM GSTR-3B electronically through the common portal by the stated monthly due date and discharge tax, interest, penalty, fees or other amounts payable by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that filing due date, in accordance with the statutory payment provisions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
